The
narrow issue which, in our view, requires proper adjudication is, whether the
impugned product, namely, Sun Flower Oil, is refined oil or ordinary oil under
the Uttar Pradesh Trade Tax Act, as applicable to the State of Uttaranchal? We
are concerned in these appeals with Assessment Year 1994-1995.

Since the
impugned order of the High Court is an ex-parte order, we set aside the
impugned order and remit the case to the Uttaranchal High Court for de novo
consideration on merits in accordance with law, particularly in view of the
fact that the above question is likely to recur even after the Assessment Year
in question. The assessee will have to show whether the ...2/- - 2 - impugned
product is a refined oil. Since the issue relates to classification, we direct
the High Court to de novo consider the case in accordance with law. This is the
only question which needs to be answered on merits by the High Court.

The civil
appeals are, accordingly, allowed with no order as to costs.